Essay from the year 2014 in the subject Business economics - Miscellaneous, language: English, abstract: The current economic crisis shows that the valuation of assets is an important subject for our global economy because reserves help a company to better withstand a crisis. The valuation of assets should therefore be perfected as soon as a company is established. How non-cash contributions are valued in the start-up balance sheet has long-term consequences for future balance sheets and profit and loss accounts. There is a loophole in the valuation of non-cash contributions in Germany as the...